Her Majesty's Revenue and Customs v LD (TC): [2018] UKUT 306 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 18 September 2018

Read the full decision in CTC/1276/2018.

Judicial Summary

Transition from tax credits to universal credit - claimant made a claim for universal credit by mistake - Secretary of State issued stop notice to Her Majesty’s Revenue and Customs - claimant later withdrew claim - nature of withdrawal and whether retrospective in effect.

Published 9 October 2018